PRESOJA OBRAČUNAVANJA STROŠKOV V DRUŽBI SLOVENSKE ŽELEZNICE D.O.O.

Grošl, Maja

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	PRESOJA OBRAČUNAVANJA STROŠKOV V DRUŽBI SLOVENSKE ŽELEZNICE D.O.O.
Authors:	ID Grošl, Maja (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Grosl_Maja_2013.pdf (1,44 MB) MD5: B31270C794A123688B4947A544A96860
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Naloga predstavlja potek zajemanja stroškov v družbi Slovenske železnice – Tovorni promet, d.o.o. Tema se mi je zdela zanimiva, saj sem želela presoditi način zajemanja stroškov v družbi SŽ – TP, d.o.o, predvsem zaradi specifičnosti podjetja. V teoretičnem delu, ki predstavlja izhodišče za praktični del, sem se omejila na stroške predvsem na neposredne in posredne. Dobila sem pogled v razvrščanje stroškov po stroškovnih mestih in stroškovnih nosilcih ter kaj so kalkulacije in kakšen je njihov namen v podjetjih. V praktičnem delu naloge sem predstavila železniško storitev v tovornem prometu in sicer Službo za proizvodnjo v družbi SŽ – TP, d.o.o. Predstavila sem primer zajemanja stroškov za 16 procesov osnovne dejavnost tovornega prometa na proizvodni lokaciji Maribor – Tezno. Dobila sem vpogled v module programa SAP R/3, njegove pomanjkljivosti ter v obračunsko kalkulacijo, ki je razčlenjena po stroškovnih mestih in vrstah stroškov. Ker je bil glavni namen naloge proučiti obstoječi sistem zajemanja stroškov v družbi SŽ – TP, d.o.o., sem s pomočjo programa SAP R/3 in s pomočjo internega kontnega plana presodila ali je sistem zajemanja stroškov učinkovit. Skozi nalogo sem ugotovila ter presodila, da uporaba programa SAP R/3 delno omogoča natančno spremljanje stroškov in je zaradi reorganizacije sistema potreben prilagoditve izboljšav in sprememb. Problem pri zajemanju stroškov predstavljajo zelo različni in številčni procesi dela ter številna stroškovna mesta, kjer ti procesi dela nastajajo. Menim, da bi družbi koristilo, če program SAP nadgradijo in ves sistem usmerijo vanj. Tako bi zmanjšali stroške in omogočili vpogled v višino stroškov družbe in v kalkulacijo stroškov iz proizvodnih lokacij celotne Slovenije.
Keywords:	stroški, stroškovna mesta, stroškovni nosilci, zajemanje stroškov, kalkulacija.
Place of publishing:	Maribor
Publisher:	[M. Grošl]
Year of publishing:	2013
PID:	20.500.12556/DKUM-42096
UDC:	657.4
COBISS.SI-ID:	11831580
NUK URN:	URN:SI:UM:DK:J0IXRTUR
Publication date in DKUM:	28.10.2014
Views:	2401
Downloads:	196
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	ASSESSMENT OF COSTING IN THE COMPANY SLOVENSKE ŽELEZNICE D.O.O.
Abstract:	The paper presents the course of capturing cost in the company Slovenske železnice – TP, Ltd. The topic seemed interesting, because i wanted to assess the method of cost capturing in SŽ – TP, Ltd, mainly due to the specificity od the company. In the theoretical part, which constitutes the starting point for the partical part, I limited myself mainly on direct and indirect costs. I got a view into the classification of cost by cost centers and cost drivers and i also got to know what are calculations and what is their purpose in companies. In the practical part of the paper I presented the railway service in freight transport namely Department for the production of the company SŽ - TP, Ltd. I presented the example of capturing the cost of 16 basic processes of freight traffic on a production location Maribor - Tezno. I got an insight into the program modules of SAP R / 3, its weaknesses and into accounting calculation, which is broken down by cost centers and cost types. Since the main purpose of this thesis to examine the existing system of capturing costs in the company SŽ - TP, Ltd, I assessed with the help of SAP R / 3 and with the help of an internal accounting plan whether the acquisition system cost is effective. Through the task I have found and determined that the use of SAP R / 3 partly allows precise monitoring of costs and is because of the reorganization of the system reguired of adaptations and changes. The problem with capturing costs pose a very different and numerical work processes and a number of cost centers, where those work processes occur. I think it would benefit the company if they would upgrade the SAP program and direct the whole system into the program. It would reduce costs and allow insight into the amount of company costs and into the calculation of the production location across Slovenia.
Keywords:	cost, cost centers, cost drivers, capturing cost, calculations.

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back